COMMISSIONER OF INCOME TAX Vs. R S SHOE FACTORY

JUDGEMENT

(1.) THESE are two references under section 66(1) of the Income-tax Act. They relate to two years, 1955-56 and 1956-57, but raise a common question arising out of the assessment of the same assessee and can be disposed of conveniently by a common judgment.

(2.) THE question referred to this court for opinion is :

(3.) IT may be stated that the assessee remained unrepresented by counsel in there reference before this court Shri. Gopal Behari, learned council for the department, invited our attention to the following features of the instrument of partnership, some of which had been commenced on by the Income-tax Officer and the Appellate Assistant Commissioner in the earlier year for refusing registration to the firm :